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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.
Insights and Analysis
Registered Content
21 March 2023
During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate,...
News
08 February 2023
Trustees which are UK resident, have UK assets or income which trigger a UK tax liability or directly acquire UK land on or after 6 October 2020 will generally have to register the trust...
Insights and Analysis
21 November 2022
The UK has introduced a new regime for investment in UK real estate through a “private” UK Real Estate Investment Trust (REIT). This is likely to be of particular interest to...
News
04 August 2022
When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have...
Insights and Analysis
Registered Content
17 June 2022
During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate,...
News
07 June 2022
Trustees holding UK real estate must generally register the trust with HMRC following the extension of the Trust Registration Service. The TRS was launched in 2017 by the UK...
News
07 June 2022
Trustees holding UK real estate must generally register the trust with HMRC following the extension of the Trust Registration Service. The TRS was launched in 2017 by the UK...
Insights and Analysis
Registered Content
28 September 2021
During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate,...
Insights and Analysis
Registered Content
24 March 2021
In light of landlords being excluded from the "super-deduction" for capital expenditure announced in the Budget, we consider whether providing tax relief for green investment ...
